The disclosures are reported at the same time as, and cover the same period as, the related financial statements (normally 12 months; 52-week periods not precluded); if the period end changes and the period is longer or shorter than 12 months the entity discloses the period covered, the reason and that amounts are not entirely comparable; interim sustainability disclosures, where required or elected, apply B48 (focused on new information, may be condensed).
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.